Michigan Statutes

§ 205.94n — Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.

Michigan § 205.94n

JurisdictionMichigan

Ch. 205TAXATION

Act 94 of 1937USE TAX ACT (205.91-205.111)

This text of Michigan § 205.94n (Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.94n (2026).

Text

USE TAX ACT (EXCERPT) Act 94 of 1937 205.94n Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate. Sec. 4n. The consumption of electricity, natural gas, and home heating fuels for residential use is exempt from the use tax at the additional rate of 2% approved by the electors on March 15, 1994.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Add. 1993, Act 326, Eff. May 1, 1994

Nearby Sections

15

§ 205.1

Department as agency responsible for tax collection; definitions.

§ 205.10

§ 205.100

Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.

§ 205.100a

Receipt and collection of local community stabilization share.

§ 205.101

Refund or credit for returned tangible personal property or service; written notice.

§ 205.101a

Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.

§ 205.102

§ 205.103

§ 205.103a

Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.

§ 205.104

§ 205.104a

Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.

§ 205.104b

Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.

§ 205.105

Failing to register; penalty.

§ 205.106

Seller's failure to comply with act; penalty.

§ 205.107

Computation of tax amount; rounding up to whole cent.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Michigan § 205.94n, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.94n.